The bill amends RCW 67.28.1816 to expand the permissible uses of lodging tax revenues by municipalities. It allows these revenues to support the operations and capital expenditures of tourism-related facilities owned or operated by nonprofit organizations that qualify under specific sections of the Internal Revenue Code. Additionally, the bill clarifies the requirements for applicants seeking to use these revenues, including the need to provide estimates of how the funds will increase tourism and the submission of applications to a local lodging tax advisory committee in municipalities with populations of 5,000 or more.
Furthermore, the bill mandates that all recipients of lodging tax revenues report back to the municipality on the actual number of tourists attracted by their initiatives. These reports must be made available to the public and relevant legislative bodies, and the joint legislative audit and review committee is tasked with biennially reporting to the legislature on the use of these funds. The bill also updates the population threshold for counties imposing lodging taxes, changing the figure from "one million five hundred thousand" to "1,500,000."
Statutes affected: Original Bill: 67.28.1816